Circular No. 653/44/2002 – C.X.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
8th August, 2002.
Subject: Classification of “Link Cartridge Metallic Belt” and “Charger” – regarding
I am directed to say that doubts have been raised about classification of “Link Cartridge Metallic Belt” and “Charger”, whether under sub-heading 9305.00 or 9306.00 or under heading 7320.00. Link Cartridge Metallic Belt holds the cartridges in a belt form, feeding a medium machine gun. A “charger” is used to hold a number of rounds of ammunition for filling the magazine of a rifle or a machine gun.
1. The matter has been examined in the Board. Heading 93.05 relates to parts and accessories of articles of heading 93.01 to 93.04, whereas heading 93.06 specifically refers to cartridges and other ammunition including parts thereof. It is, therefore, clear that the Link Cartridge Metallic Belt, not being a part of any item under heading numbers 93.01 to 93.04, will not fall under heading 93.05. Even in common understanding a bullet or a cartridge is not considered as a part or accessory of a gun/rifle.
2. Cartridges and its parts are specifically mentioned in heading 93.06. The question that arises next is, whether the Link Cartridge Metallic Belt, which is used only for carrying or conveying the cartridge in a machine gun, can be considered as part of a cartridge. In para F(2) of heading 93.06 of the HSN, cartridge cases are covered under the heading 93.06. On the same analogy the Linked Cartridge Metallic Belt, meant for carrying/conveying cartridges, would also fall under heading 93.06.
3. As regards the “Charger”, it is stated that it is nothing but a type of spring of iron/steel and, therefore, correctly classifiable under heading 7320.00. As per Note 1(b) of Chapter 93 “parts of general use” are excluded from Chapter 93. As per Note 2(b) of Section XV springs of base metals are also “parts of general use”. Since springs of iron/steel are covered by sub-heading 7320.00 they will not fall under Chapter 93.
4. In view of the above, it is hereby clarified that the “Link Cartridge Metallic Belt” would be classified under sub-heading 9306.00 and the “Charger” would be classified under sub-heading 7320.00.
5. Pending cases may be disposed off accordingly.
6. Field formations may suitably be informed.
7. Suitable Trade notices may be issued for the information of the Trade.
8. Hindi version will follow.
9. Receipt of this Circular may please be acknowledged.